Pre-deposit requirement reduced after natural justice concerns and financial hardship justified modification of the appellate order.

The Bombay High Court reduced a pre-deposit requirement where the appellate authority had directed deposit of the full duty and 50% of the penalty. Considering the alleged breach of natural justice and the petitioner's financial hardship, the Court held that interference was justified and that the interests of justice would be served by a lower deposit. The impugned order was therefore modified, and the pre-deposit was fixed at 25% of the duty amount.

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Issues: Whether the order directing pre-deposit of the entire duty and 50% of the penalty should be modified in view of the alleged violation of natural justice and the petitioner's financial hardship.

Analysis: The Court found merit in the contention that the case warranted interference. Having regard to the facts and circumstances, it held that the interest of justice would be served by reducing the pre-deposit requirement rather than insisting upon the entire duty and half the penalty as ordered by the appellate authority.

Conclusion: The pre-deposit was reduced to 25% of the duty amount, and the impugned order was modified to that extent in favour of the petitioner.

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